| dc.rights.license | CC-BY-NC-ND | |
| dc.contributor.advisor | Roelfsema, Hein | |
| dc.contributor.author | Pouyamanesh, Arta | |
| dc.date.accessioned | 2025-08-15T00:07:44Z | |
| dc.date.available | 2025-08-15T00:07:44Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | https://studenttheses.uu.nl/handle/20.500.12932/49763 | |
| dc.description.sponsorship | Utrecht University | |
| dc.language.iso | EN | |
| dc.subject | The study explores how cultural differences influence auditors' behavior during risk assessment in financial audits, based on research conducted at KPMG Netherlands with 27 auditors from 12 cultural backgrounds. It reveals that auditors' cultural context—whether from high-context cultures like Japan or low-context ones like the Netherlands—shapes how they identify, communicate, and document financial risks. | |
| dc.title | Investigating the impact of cultural differences on auditors’ behavior during risk
assessment of financial data | |
| dc.type.content | Master Thesis | |
| dc.rights.accessrights | Open Access | |
| dc.subject.courseuu | Science and Business Management | |
| dc.thesis.id | 51675 | |
